Sarbanes -Oxley's effects on small firms
Subtitle: what is the evidence
By: Ehud Kamar, Pinar Karaca-Mandic, and Eric Talley
Contributors: Karaca-Mandic, Pinnar; Talley, Eric L.
Series: Discussion paper -- no. 588; Discussion paper (John M. Olin Center for Law, Economics, and Business) -- no. 588
Publisher: Harvard Law School
Published: 2007
Place of publication: Cambridge, MA
Language: eng
Number of pages: 36
Subjects: Corporations; Auditing; Law and legislation; Small business; Accounting; Going public (Securities); Government policy; United States
Description: "This article presents an overview of the regulatory regime created by the Sarbanes-Oxley Act of 2002 (SOX) and its implications for small firms. We review the available evidence in three distinct domains: compliance costs, stock price reactions, and firms' decisions to exit regulated securities markets"--John M. Olin Center for Law, Economics, and Business web site.
Notes: "06/2007."

Includes bibliographical references (p. 29-34).

Discussion papers published since September 1997 are available for downloading free of charge from the Olin Center web site.